9911796707
TMI Blog2004 (2) TMI 452X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The prayer in the appeal is to dispense with the condition of pre-deposit of duty amount of Rs. 3,43,472.00 and personal penalty of Rs. 3,06,000.00. The above demand of duty has been confirmed against the appellants for the period 18-3-90 to 30-7-97 on the ground that the product manufactured by the appellants was not classifiable un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ever been disputed by the appellants." 3. He has further observed that there is a specific entry meant for casting under Chapter 73.25 but there is no specific entry provided for castings of nickel in Chapter 75. The appellants product Nickel Castings manufactured by them is not of general nature but the same has been exclusively designed and meant for Railway and the Railways are using the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sing demand of duties on the ground of classification of the goods. No financial hardship has been pleaded before us. 5. On the contrary Shri S.S. Bhagat, learned SDR draws our attention to the reasoning adopted by the lower authorities and submits that the appellants have been placed with the orders from Railways specifying the product in question and item was being manufactured by them exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Locomotive; that there is no entry for casting of nickel under Chapter 75. In view of the above, we are of the opinion that the appellants have no prima facie case in its favour so as allowed the stay petition unconditionally. We also note that the appellants have not pleaded any financial hardship. We direct the appellants to deposit the total amount of duty within a period of one month from toda ..... X X X X Extracts X X X X X X X X Extracts X X X X
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